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dc.contributor.authorBjørkheim, Julie Brun
dc.contributor.authorNygård, Odd E.
dc.date.accessioned2024-06-18T12:47:29Z
dc.date.available2024-06-18T12:47:29Z
dc.date.issued2024-06-18
dc.identifier.issn2387-3000
dc.identifier.urihttps://hdl.handle.net/11250/3134544
dc.description.abstractUsing the expenditure approach and administrative data on third-party reported donations, we estimate tax evasion by gender. While men are more prone to risk taking, we find no evidence of this transferring to income underreporting among the self-employed in Norway. Instead, self-employed women evade more than men. This tendency holds when controlling for sector affiliation and using household fixed effects and event study equivalents. We find that self-employed women face lower chances of penalty taxes and lighter penalties when caught, possibly due to biased predictive models, which may explain their higher evasion rates.en_US
dc.language.isoengen_US
dc.publisherFORen_US
dc.relation.ispartofseriesDiscussion paper;8/24
dc.subjectTax Evasion and Avoidanceen_US
dc.subjectGenderen_US
dc.subjectTax Enforcementen_US
dc.subjectCharityen_US
dc.titleGender Differences in Tax Evasion: Evidence from Norwegian Administrative Dataen_US
dc.typeWorking paperen_US
dc.source.pagenumber35en_US


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